ISSN 1300-1868
 

Original Article 


The Role of Taxation in the European Union Sovereign Debt Crisis

Semiha ÖZTÜRK, Gül İpek TUNÇ.

Abstract
This study analyzes the current tax systems in the European Union (EU) mainly by focusing on the diversities of taxes levied on labour, consumption and capital. It is shown that the tax structures of the Member States are considerably different from each other. Further the role of tax policy in the European sovereign debt crisis is evaluated. It is considered that although taxation can not be deemed as one of the causes of the crisis, some tax policies pursued during the pre-crisis period may have contributed to the causes of the crisis. Additionally, the measures taken to cope with the crisis at the EU level and at the national level are discussed in detail.

Key words: Taxation, EU Tax System, EU Tax Policy, EU Sovereign Debt Crisis. JEL Codes: H20, E62



Vergilendirmenin Avrupa Birliği Kamu Borçları Krizi Üzerindeki Etkisi

Ozet
Bu çalışmada Avrupa Birliği ülkelerinin vergi sistemlerinin özellikleri incelenmiştir. Üye ülkelerin vergi sistemlerindeki farklılıklar işgücü, tüketim ve sermaye üzerine koyulan vergiler kapsamında incelenmiştir. Ayrıca vergi politikalarının Avrupa Birliğinde yaşanan finansal borç krizi üzerindeki etkileri araştırılmıştır. Çalışma kapsamında kriz bağlamında birlik düzeyinde ve ülke düzeyinde alınan önlemler ayrıntılandırılmıştır.

Anahtar Kelimeler: Vergilendirme, AB Vergi Sistemi, AB Vergi Politikası, AB Ülkeleri Borç Krizi. JEL Sınıflandırması: H20, E62


 
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How to Cite this Article
Pubmed Style

Semiha ÖZTÜRK| Gül İpek TUNÇ. The Role of Taxation in the European Union Sovereign Debt Crisis. Ekonomik Yaklasim. 2021; 32(119): 143-174. doi:10.5455/ey.18001


Web Style

Semiha ÖZTÜRK| Gül İpek TUNÇ. The Role of Taxation in the European Union Sovereign Debt Crisis. http://www.ekonomikyaklasim.org/?mno=103744 [Access: July 26, 2021]. doi:10.5455/ey.18001


AMA (American Medical Association) Style

Semiha ÖZTÜRK| Gül İpek TUNÇ. The Role of Taxation in the European Union Sovereign Debt Crisis. Ekonomik Yaklasim. 2021; 32(119): 143-174. doi:10.5455/ey.18001



Vancouver/ICMJE Style

Semiha ÖZTÜRK| Gül İpek TUNÇ. The Role of Taxation in the European Union Sovereign Debt Crisis. Ekonomik Yaklasim. (2021), [cited July 26, 2021]; 32(119): 143-174. doi:10.5455/ey.18001



Harvard Style

Semiha ÖZTÜRK| Gül İpek TUNÇ (2021) The Role of Taxation in the European Union Sovereign Debt Crisis. Ekonomik Yaklasim, 32 (119), 143-174. doi:10.5455/ey.18001



Turabian Style

Semiha ÖZTÜRK| Gül İpek TUNÇ. 2021. The Role of Taxation in the European Union Sovereign Debt Crisis. Ekonomik Yaklasim, 32 (119), 143-174. doi:10.5455/ey.18001



Chicago Style

Semiha ÖZTÜRK| Gül İpek TUNÇ. "The Role of Taxation in the European Union Sovereign Debt Crisis." Ekonomik Yaklasim 32 (2021), 143-174. doi:10.5455/ey.18001



MLA (The Modern Language Association) Style

Semiha ÖZTÜRK| Gül İpek TUNÇ. "The Role of Taxation in the European Union Sovereign Debt Crisis." Ekonomik Yaklasim 32.119 (2021), 143-174. Print. doi:10.5455/ey.18001



APA (American Psychological Association) Style

Semiha ÖZTÜRK| Gül İpek TUNÇ (2021) The Role of Taxation in the European Union Sovereign Debt Crisis. Ekonomik Yaklasim, 32 (119), 143-174. doi:10.5455/ey.18001